Definitions

Official textwebserver.rilegislature.govlast amended 2013

# (a)

âTax return preparerâ means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). For the purpose of this chapter the following individuals shall not be considered tax return preparers:

# (1)

Volunteer tax return preparers; or

# (2)

Employees of a tax return preparer and employees of a commercial tax return preparation business who provide only clerical, administration or other similar services.

# (b)

âPreparer Tax Identification Numberâ means the number issued by the Internal Revenue
Service (IRS) to paid preparers to use on all the returns they prepare.

# (c)

âReturnâ shall mean any tax report, return, claim for refund or attachment to any report, return and/or claim for return filed with the tax administrator pursuant to the tax laws of this state.

Amendment history

History of Section. P.L. 2013, ch. 144, art. 9, § 6.

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In this chapter (7 sections)

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